A Research On The Relationship Between Value-added Internal Audit And CSR Performance

In recent years,domestic enterprises often ignore social responsibility events,not only will produce huge social costs,but also easy for enterprises to face a huge business risk.The fulfillment ability and performance of corporate social responsibility is an important embodiment of corporate governance.As one of the four pillars of corporate governance,internal audit can play an important role in improving corporate governance.However,there are few studies on whether value-added internal audit has an impact on CSR performance,and there is still room for further studies.This paper studies the impact of value-added internal audit on CSR performance.At the level of theoretical analysis,the specific path and mechanism of corporate social responsibility fulfillment are analyzed based on the performance evaluation of value-added internal audit from five dimensions of balanced scorecard.Finally,a feasible research path is found to analyze the relationship between them.In the aspect of case study,this paper systematically summarizes the role of value-added internal audit of Midea in the fulfillment of corporate social responsibility.In general,this study is a useful supplement to the research on the relationship between value-added internal audit and CSR performance.According to the research,this paper finds that the independent,objective and value-added attributes of value-added audit can effectively improve the performance level of corporate social responsibility.In the analysis of the impact of various dimensions of value-added internal audit,we can get the most significant research conclusions about the impact of sustainable development and internal business process dimensions.Through the specific analysis of the case of Midea,we can also find that audit maintains a culture of independence,learning and innovation,which is conducive to promoting the impact of corporate social responsibility.